Auditing

David Ricchiute

ISBN 10: 0324226292 / ISBN 13: 9780324226294

Published by South-Western College Pub, 2005

Pages can have notes/highlighting. Spine may show signs of wear. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G0324226292I3N00

Synopsis:

AUDITING encourages discovery learning in its coverage of auditing practices. By integrating academic research; offering audit documentation review cases; and proposing research projects that ask students to answer challenging questions, the text exposes students to databases, annual reports, and the professional literature in a way that will prepare them for success in their future careers. The new edition focuses on fraud, restatement, and earnings management--addressing corporate governance and the audit standard setting that is evolving as a result of recent scandals (such as Enron/Arthur Andersen) and mandates (such as the Sarbanes-Oxley Act of 2002 and the standards of the Public Accounting Oversight Board and the SEC).

Review: I like the proposed change of focus. The author is correct to refocus the text away from assurance services and emphasize on fraud, restatement, and earnings management. In fact I was looking at a new textbook for my auditing class next fall that emphasizes fraud and earning management.

Bibliographic Details

Title: Auditing
Publisher: South-Western College Pub
Publication Date: 2005
Binding: Hardcover
Condition: Good
Dust Jacket Condition: No Jacket